Credit of State Retirement for Military Service
An active member of one of the retirement systems administered by the South Carolina Public Employee Benefit Authority may also establish up to six years of service credit for any period of military service for which he or she does not already have service credit in one of the correlated defined benefit plans.
Visit the Public Employee Benefit Authority (PEBA) website and log into Member Access to request a cost estimate.
Admissions Tax Exemption
Provides for the exemption of admissions taxes to athletic contests in which junior American Legion athletic teams are participants unless the proceeds are given to individual players in the form of salary or otherwise.
For more information, call 803.612.1171.
Income Tax Exemption on Retirement Pay
H.3247 signed into law in 2022 exempts military retiree pay from taxation. The law is effective beginning tax years after 2021 making military retiree pay 100-percent exempt from state income tax with no earned-income cap. LEARN MORE about how to claim the military retiree state income tax exemption by CLICKING HERE.
WATCH: SCDVA News Minute explainer - Military Retiree Income Tax Exemption
Property Taxes - Homestead Exemption
All persons who have been declared permanently and totally disabled by the Social Security Administration, U.S. Department of Veterans Affairs, other state or federal agencies, are eligible for a homestead exemption in an amount set by the General Assembly. This also applies to persons over age 65.
For more information, contact your county and municipal tax offices.
Free Hunting and Fishing Licenses
Provides for free hunting/fishing license to disabled veterans. License must be applied for directly from SC Department of Natural Resources showing proof of disability.
For more information, call SC DNR at 803.734.3838 or visit the DNR website.
State Parks Benefit for Totally Disabled Persons
Provides that any South Carolina resident who is a permanently and totally disabled veteran may enter any state park at a reduced rate upon presentation of supporting disability documentation. The veteran may also apply for a reduced fee “Palmetto Passport”. Certain services may require an additional fee.
For more information, call South Carolina Department of Parks, Recreation and Tourism at 803.734.0156 or visit the PRT website.
Special License Plates
Upon establishing proof of eligibility to entitlement, the S.C. Department of Motor Vehicles (SCDMV) may issue special motor vehicle license plates to the following:
- National Guard
- National Guard Retirees
- Purple Heart Recipients
- Disabled Veterans
- U.S. Armed Forces Retirees
- Ex-Prisoners of War
- Medal of Honor Recipients
- Pearl Harbor Survivors
- Normandy Invasion Survivors
- Marine Corps League
Contact the DMV to inquire about more specialty plates.
*Certain registration fees may apply.
For more information, visit the Department of Motor Vehicles website call 803.896.5000.
WATCH SCDVA News Minute - SCDMV Military License Plate Changes
Property Tax Exemption
Provides that the dwelling house in which a veteran resides who has been rated as one hundred percent permanently and totally disabled from a service-connected disability by the U.S. Department of Veterans Affairs, an Ex-POW, or a Medal of Honor recipient may be tax exempt. The tax exemption applies to the surviving spouse and may be transferred when purchasing another dwelling.
For more information, contact your county and municipal tax offices. You can also visit the Department of Revenue's website or call 803.898.5700.
Click here to download the application (PDF)
Specially Adapted Housing
Provides for the exemption of state, county, and municipal taxes on the residence of veterans who have lost the use of their lower extremities or who have paralysis of one lateral half of the body resulting from injury to the motor centers of the brain.
For more information, contact your county and municipal tax offices. You can also visit the Department of Revenue's website or call 803.898.5700.
Tax Exemption for Compensation, Pension, Disability Retirement Pay and VA Payments
Provides that federal tax exempt moneys received from pension or compensation provided by the U.S. Department of Veterans Affairs, or disability pay from the Armed Forces will not be included in SC tax.
For more information, call 1.800.827.1000.
Driver Services for Military and Veterans
Provides for an exemption of municipal parking meter fees when a veteran’s vehicle bears a disabled veteran (“V” tag), Purple Heart or Medal of Honor license plate.
For more information, contact your county and municipal government offices.
Active Duty Pay Relevant to the SC Department of Revenue & Taxation
Non-resident armed services personnel, who are legal residents of other States, stationed within South Carolina by virtue of military orders are not subject to South Carolina income tax on their service pay. They are, however, subject to tax on any other income earned in South Carolina by spouses of service personnel.
For more information, visit the Department of Revenue's website or call 803.898.5700.